Text published in the Official Gazette, Part I no. 396 of May 15, 2020. Law no. 54/2020 for the approval…
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Unique statement – 10% bonus even if it was submitted before Emergency Ordinance (OUG) 69/2020
According to Emergency Ordinance (OUG no. 69/2020, the taxpayers who submitted the Unique Statement on income tax and social contributions…
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Tax Amnesty
Last week, the Government approved the fiscal amnesty proposed by the Ministry of Finance for interest, penalties and other accessories…
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The residence certificate and the avoidance of double taxation
In the Official Monitor no. 302 of April 10, 2020, the ORDER OF THE MINISTRY OF PUBLIC FINANCE (MFP) no.1830…
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Profit / income tax subsidies
(1) Taxpayers paying tax on profit, regardless of the system of declaration and payment provided by art. 41 of Law…
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Documents required for intra-community delivery starting with 01.01.2020
Situation: What are the documents required to justify the VAT exemption, intra-Community delivery, starting with January 1, 2020, if the…
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Non-financial reporting
Private companies that have, on average, over 500 employees during the financial year have to submit, together with the annual…
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Payment in cash of dividends – reporting issues
Situation: A company ABC SRL has a profit distributed on dividends at the balance sheet of 2018 the amount of…
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Amendments to the Government Ordinance 6-Profit tax
The present norms regulate imported non-uniform treatments and non-uniform treatments of the hybrid elements that appear, both between the Member…
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Changes related to VAT
Changes related to VAT – stocks available to the customer:In Law no.227 / 2015 on the Fiscal Code, after article…
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